Georgia Property Tax Appeal Guide
Georgia assesses property at 40% of fair market value, so appeals contest the assessor's underlying fair market value determination.
40%
Statutory percentage
45 days from assessment notice
Verified July 2026 — confirm on your notice
Ga. Code § 48-5-311 (appeals to board of equalization)
Governing state code
How to File in Georgia
Review the Annual Notice of Assessment mailed by the county board of tax assessors.
File a written appeal within 45 days, choosing Board of Equalization, arbitration, or hearing officer.
Provide comparable sales supporting a lower fair market value.
Attend the Board of Equalization (or chosen forum) hearing.
Appeal to the superior court within 30 days of the Board's decision if needed.
Deadlines and ratios vary by county and change over time — always confirm with your local assessor. This is general information, not legal advice.
Are you actually over-assessed in Georgia?
Check this property against recent comparable sales for $4.99. If the evidence says you have no case, you know that before you spend a filing deadline on it — and if it does, the same $4.99 is credited toward the full appeal packet.
Georgia County Guides
County-specific deadlines, forms, assessor contacts, and filing steps.
A worked example in Georgia
Say the assessor values your home at $400,000, but comparable sales show it is really worth $350,000 — a $50,000 over-assessment. Georgia taxes 40% of value, so the taxable amount drops from $160,000 to $140,000. At a typical effective rate of ~1.5%, that is about $300 back in your pocket every year until the value is corrected.
Illustration only. Your actual rate, exemptions, and savings depend on your county and taxing districts — run your own numbers.
Common grounds for a Georgia appeal
Over-market valuation. Comparable sales of similar nearby homes closed below the value the assessor placed on yours.
Errors in the property record. The county has the wrong square footage, bedroom or bathroom count, lot size, or condition on file.
Unequal (non-uniform) assessment. Comparable properties in your area are assessed for less than yours, regardless of market value.
Physical or external problems. Deferred maintenance, functional issues, or an external nuisance depress what a buyer would pay.
Taxability · Value · Uniformity · Denial of exemption
Don’t overlook exemptions
An appeal lowers your value, but exemptions cut your taxable base directly — and both stack. Most owners qualify for a homestead exemption on their primary residence, and many states add relief for owners over 65, veterans, and people with disabilities. Confirm you are enrolled with your Georgia county assessor before filing — it is the fastest saving most people miss.
- Basic Homestead Exemption $2,000 assessed value
- Owner-occupied primary residence
- Senior Exemption Varies by county ($10,000–full)
- Age 62–65+, income limits
- Disabled Veteran Up to $60,000 assessed value
- 100% service-connected disability
Who hears a Georgia appeal
Your appeal is decided by County Board of Assessors — the value itself is set by the County Board of Tax Assessors, which is who you are disagreeing with.
- 1
Assessor review
- 2
Board of Equalization
- 3
State ALJ
- 4
Superior Court
Each stage has its own deadline. Missing the first one usually closes the later ones for that tax year.
Key Georgia statutes
The sections a Georgia appeal is argued under. Quote one exactly as written — a paraphrased or renumbered citation is worse than none.
- O.C.G.A. §48-5-2
- Fair Market Value Defined
- O.C.G.A. §48-5-7
- Assessment Ratio
- O.C.G.A. §48-5-311
- Board of Equalization
- O.C.G.A. §48-5-48
- Homestead Exemption
- O.C.G.A. §48-5-48.2
- Senior Exemption
- O.C.G.A. §48-5-311(e)
- Appeal to Superior Court
Official Georgia resources
These are state government sites. The form and portal you actually file through are published by your county assessor.
Georgia property tax appeal questions
- When is the deadline to appeal property taxes in Georgia?
- 45 days from assessment notice. Verified July 2026. Deadlines vary by county and change from year to year, so always confirm the date printed on your own assessment notice before you file.
- Who decides a property tax appeal in Georgia?
- County Board of Assessors hears it. The full path is: Assessor review, then Board of Equalization, then State ALJ, then Superior Court.
- What is the assessment ratio in Georgia?
- 40% of fair market value. That is the share of value your bill is calculated on, so lowering the assessed value lowers the bill proportionally.
- What grounds can I appeal on in Georgia?
- Georgia recognises these grounds: Taxability, Value, Uniformity, Denial of exemption. Overvaluation is the most common — you show comparable sales that closed below your assessed value.
- What property tax exemptions does Georgia offer?
- Basic Homestead Exemption — $2,000 assessed value, for owner-occupied primary residence; Senior Exemption — Varies by county ($10,000–full), for age 62–65+, income limits; Disabled Veteran — Up to $60,000 assessed value, for 100% service-connected disability. Exemptions reduce your taxable base directly and stack with an appeal, so check both.
- What is the average property tax rate in Georgia?
- About 0.79% of market value per year statewide. Your own rate depends on your county and its taxing districts, so treat this as a benchmark rather than your bill.
Georgia Tax Estimator
$0 / yr
Based on 40% ratio & avg. millage. Estimate only.
Generate your Georgia appeal packet
Check your property for $4.99 (credited), then get the full comparable-sales packet and AI appeal letter for a flat $29 — $19 at launch.